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Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business. Norge.ORCID iD: 0000-0003-2417-469X
Norge.
Finland.
2020 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 32, no 5, p. 875-887Article in journal (Refereed) Published
Abstract [en]

Purpose

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

Design/methodology/approach

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Findings

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

Originality/value

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

Place, publisher, year, edition, pages
2020. Vol. 32, no 5, p. 875-887
Keywords [en]
Public budgeting, COVID-19, Certainty, Ambiguity, Comparative study
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-21320DOI: 10.1108/JPBAFM-07-2020-0093OAI: oai:DiVA.org:hkr-21320DiVA, id: diva2:1479448
Note

Funding: This work was supported by the Academy of Finland, Grant number 326525 (Jarmo Vakkuri) and the research project Digital Business, financed by Equinor (Daniela Argento and Katarina Kaarbøe).

Available from: 2020-10-27 Created: 2020-10-27 Last updated: 2021-08-19Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • Other style
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Language
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  • nn-NB
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  • Other locale
More languages
Output format
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